2025-01-31T09:48:32-06:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 592788834 MIAMI BEACH JEWISH COMMUNITY CENTER INC % BERNARD ROVT MIAM 3055343206 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 BERNIE ROVT CFO 3055343206 2025-01-30 true true Paul Hammerschmidt P01384178 2128858000 2023 2025-03-06 01:10:19Z PAUL FRISHMAN 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 8345754 false X WWW.MBJCC.ORG X 1988 FL TO PROVIDE RECREATIONAL AND EDUCATIONAL FACILITIES AND PROMOTING COMMUNITY WELFARE. 28 27 167 33 0 0 1672976 1360282 4100111 4363156 55493 173317 33054 -53963 5861634 5842792 0 0 0 0 2767410 3057732 0 0 227443 3501483 3861063 6268893 6918795 -407259 -1076003 17508754 15363267 9399619 7961585 8109135 7401682 X THE MIAMI BEACH JEWISH COMMUNITY CENTER, INC. (MBJCC) IS A SOCIAL SERVICE AGENCY COMMITTED TO MEETING THE EVER-CHANGING NEEDS OF THE COMMUNITY. MBJCC PROVIDES THE COMMUNITY WITH A FORUM FOR OPEN DIALOGUE AFFECTING JEWISH LIFE HERE AND THROUGHOUT THE WORLD. IT INITIATES DIVERSIFIED SOCIAL, EDUCATIONAL, RECREATIONAL AND CULTURAL PROGRAMS WITHIN A JEWISH SETTING THAT ARE OPEN TO AND SERVE THE ENTIRE MIAMI BEACH AND SOUTH FLORIDA COMMUNITIES. true false 2753128 0 1832776 RECREATION: THE JCC HELPS BUILD COMMUNITY THROUGH VARIOUS ACTIVITIES SUCH AS ARTS AND CULTURAL PROGRAMMING, COMMUNITY EVENTS AND OTHER LEARNING OPPORTUNITIES. 1673130 0 1440352 HEALTH AND WELLNESS: THE MBJCC'S 3,100 SQ FT. FITNESS CENTER AND WORKOUT FACILITY HAS THE LATEST, STATE-OF-THE-ART EQUIPMENT, GROUP CYCLING STUDIO AND PILATES REFORMER STUDIO, PERSONAL TRAINING AND AN EXTENSIVE OFFERING OF CLASSES FROM KICKBOXING TO YOGA. 1232623 0 914085 SUMMER CAMP: PROGRAMS WHERE CHILDREN EXPERIENCE A VARIETY OF EXCITING, ACTION-PACKED AND STIMULATING ACTIVITIES EVERY DAY THAT CREATE A SENSE OF INDEPENDENCE, SELF-ESTEEM AND FUN. THE PROGRAM BRINGS NEW CHALLENGES WHILE COMBINING FRIENDSHIP, CHARACTER BUILDING AND LEARNING NEW SKILLS. CAMPERS GAIN A SENSE OF BELONGING WHILE DEVELOPING A SENSE OF TEAMWORK. 153096 0 175443 COMMUNITY OUTREACH PROGRAM 109365 0 500 Early Childhood Academy 262461 0 175943 5921342 true true false false false false false true false false true true false false true true true false false false false false false false true false false false false true true false false false false false false false false false true false false false false false false false false false true 53 0 true 167 true false false false false false true true false false false false false false X 28 27 true false false false false false false true true false false true true true true true true true true false FL X BERNARD ROVT 3055343206 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 X PAUL FRISHMAN CHIEF EXECUTIVE OFFICER 40.0 0.0 X 216062 0 27287 BERNARD ROVT CHIEF FINANCIAL OFFICER 40.0 0.0 X 138320 0 18238 NATALYA YUSIM CHIEF OPERATING OFFICER 40.0 0.0 X 124991 0 20003 MICHAEL TOBIN CHAIRMAN 2.0 0.0 X X 0 0 0 JENNIFER BERNSTEIN VICE CHAIR thru 5/2024 2.0 0.0 X X 0 0 0 MARA GERONEMUS VICE CHAIR 2.0 0.0 X X 0 0 0 LOREN KAISERMAN VICE CHAIR 2.0 0.0 X X 0 0 0 ADAM BERGMAN VICE CHAIR 2.0 0.0 X X 0 0 0 SAMUEL SHELDON TREASURER 2.0 0.0 X X 0 0 0 DANIEL HOFFMAN SECRETARY 2.0 0.0 X X 0 0 0 JAY ABRAMOWITZ DIRECTOR 2.0 0.0 X 0 0 0 AMANDA ADLER DIRECTOR thru 5/2024 2.0 0.0 X 0 0 0 MICHELLE BEN-AVIV BOARD CHAIR ELECT 2.0 0.0 X 0 0 0 NEAL BERMAN DIRECTOR 2.0 0.0 X 0 0 0 MARISA GALBUT DIRECTOR 2.0 0.0 X 0 0 0 STACEY GALBUT DIRECTOR 2.0 0.0 X 0 0 0 ZACHARY GERONEMUS DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 DORIS GALINDO HIRSCH DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 RANDI LAWRENCE DIRECTOR 2.0 0.0 X 0 0 0 MARC LEHMANN DIRECTOR 2.0 0.0 X 0 0 0 HOLLY LEVY DIRECTOR 2.0 0.0 X 0 0 0 ROGER MILLER DIRECTOR 2.0 0.0 X 0 0 0 ASHLEY MUHLRAD DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 HEATHER PACHTER DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 LINDA SCHECHTER DIRECTOR 2.0 0.0 X 0 0 0 LINDSAY SCHOTTENSTEIN DIRECTOR 2.0 0.0 X 0 0 0 GERSON SEPIN DIRECTOR 2.0 0.0 X 0 0 0 MICHAEL SIMKINS DIRECTOR thru 5/2024 2.0 0.0 X 0 0 0 CARLA SLOAN DIRECTOR thru 5/2024 2.0 0.0 X 0 0 0 ALI SMITH DIRECTOR 2.0 0.0 X 0 0 0 DAVID SMITH DIRECTOR 2.0 0.0 X 0 0 0 ELLIE STOKES DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 AARON TANDY DIRECTOR 2.0 0.0 X 0 0 0 DREW TOBIN DIRECTOR thru 5/2024 2.0 0.0 X 0 0 0 AUDREY WEINER DIRECTOR 2.0 0.0 X 0 0 0 PAM WOLFSON DIRECTOR as of 5/2024 2.0 0.0 X 0 0 0 479373 0 65528 3 false true false H20S FOUNDATION INC DBA SWIM GYM 7605 NE 7TH COURT MIAMI FL 33138 AQUATICS 382110 SERVICE KEEPERS MAINTENANCE INC 7541 NE 3RD PLACE MIAMI FL 33138 COMMERCIAL CLEANING 281867 ADVANCE PRO SECURITY 3440 NE 192ND STREET 5B AVENTURA FL 33180 SECURITY 270711 the J CAFE kosher catering LLC 18900 NE 25th Ave NORTH MIAMI BEACH FL 33180 Catering Services 122662 COOL PRO MECHANICAL 9002 NW 177TH TERRACE MIAMI FL 33018 AIR CONDITIONING SRV 118158 8 509973 104200 117850 628259 1360282 RECREATION 900099 1832776 1832776 HEALTH AND WELLNESS 900099 1440352 1440352 SUMMER CAMP 900099 914085 914085 COMMUNITY OUTREACH 900099 175443 175443 EARLY CHILDHOOD ACADEMY 900099 500 500 4363156 135416 135416 0 0 0 0 0 2456209 2418308 37901 37901 37901 15451 104200 84654 -69203 -69203 0 0 0 0 0 0 OTHER INCOME 900099 15240 15240 15240 5842792 4363156 0 119354 0 0 0 0 420026 350640 51151 18235 235 196 29 10 2286994 1909193 278511 99290 0 175213 146500 24316 4397 175264 143665 23739 7860 0 0 0 0 0 0 59525 51371 6757 1397 68530 60189 6912 1429 211593 166931 26173 18489 0 0 1466641 1213022 210182 43437 0 0 0 392918 322513 58347 12058 0 458142 375219 68721 14202 0 PROGRAM EXPENSES 1127327 1108820 12434 6073 BAD DEBT EXPENSE 52235 52235 DUES AND SUBSCRIPTIONS 19543 16285 2700 558 MISCELLANEOUS EXPENSES 4609 4563 38 8 6918795 5921342 770010 227443 148213 150812 0 0 1407225 1056350 12776 126625 0 0 0 0 0 0 0 0 277287 299810 14299994 5145042 9417483 9154952 0 0 5737906 4047218 0 0 0 0 507864 527500 17508754 15363267 262905 367219 0 0 625568 660392 7897246 6206663 0 0 0 0 360552 532457 0 0 253348 194854 9399619 7961585 X 541846 1813141 7567289 5588541 8109135 7401682 17508754 15363267 -1076003 368550 X false true X true false X 2403612 2018008 1991212 1672976 1360282 9446090 0 0 2403612 2018008 1991212 1672976 1360282 9446090 1865160 7580930 222348 43002 14999 117682 135416 533447 50875 0 0 0 0 50875 23379 24667 28824 38540 15240 130650 10161062 17867095 0.74608 0.74614 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131800 X false 12105542 3533783 8571759 669539 338021 331518 857024 776568 80456 667889 496670 171219 9154952 INVESTMENTS HELD BY GMJF 4047218 F 4047218 0 DUE TO GMJF 148509 CAPITAL LEASE OBLIGATIONS 46345 194854 X 6565042 368550 342000 11700 722250 5842792 5842792 7272495 342000 11700 353700 6918795 6918795 PART III, LINE 4: ARTWORK IS PART OF OUR ADULTS & CULTURE PROGRAMMING DISPLAY, IT FURTHER ENRICHES THE COMMUNITY AND ADDS AN IMPORTANT CULTURAL ELEMENT TO OUR JEWISH COMMUNITY CENTER. PART X, LINE 2: MIAMI BEACH JEWISH COMMUNITY CENTER, INC. IS A NON-PROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND OTHER FUNDRAISING ACTIVITIES AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION MUST RECOGNIZE THE TAX LIABILITY ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL OTHER APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. THE ORGANIZATION BELIEVES THAT IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. PART XI, LINE 2d & PART XII, LINE 2d: special event expenses reclassed from Part IX to Part VIII.....$11,700 GOLF 64851 49400 15451 14075 7352 13087 POKER 31300 31300 11700 242 2794 1 23500 23500 4690 30714 119651 104200 15451 11700 14075 12284 46595 84654 -69203 X X X X false false false false false false false false false PAUL FRISHMAN CHIEF EXECUTIVE OFFICER 209992 0 6070 0 0 0 4950 0 22337 0 243349 0 0 0 BERNARD ROVT CHIEF FINANCIAL OFFICER 138320 0 0 0 0 0 1750 0 16488 0 156558 0 0 0 A COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTH 840896727 19645RNN7 2011-06-28 10400000 DEVELOPMENT & CONSTRUCTION false false false A 0 0 10400000 0 0 0 170371 0 0 0 0 0 2012 false false false true A false false false false 0 false false false true A false false false true true false 0 false 0 false true A true part iv, line 2c: THE REBATE REVIEW IS COMPLETED EVERY 5 YEARS. SERVICE KEEPERS MAINTENANCE SEE PART V 292147 see part v false PART IV: NEAL BERMAN, DIRECTOR, IS THE OWNER OF SERVICE KEEPERS MAINTENANCE, INC., WHICH PROVIDED COMMERCIAL CLEANING TO THE ORGANIZATION. THESE SERVICES AMOUNTED TO $292,147. FORM 990, PART III, LINE 2: the organization undertook a new program: Early Childhood Academy during FY2024. FORM 990, PART VI, SECTION A, LINE 2: BOARD MEMBERS MARISA GALBUT AND STACEY GALBUT HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS Ali Smith and David Smith have a family relationship. BOARD MEMBERS Michael Tobin and Drew Tobin have a family relationship. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITHH THE ORGANIZATION'S FINANCIAL DEPARTMENT. FORM 990 IS REVIEWED BY THE CEO AND BY THE FINANCE COMMITTEE, AND IS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY AND UPON APPOINTMENT/HIRE TO DISCLOSE RELATIONSHIPS WITH OTHER ORGANIZATIONS AND EMPLOYMENT OR OTHER RELATIONSHIPS WITH COMPANIES BIDDING ON CONTRACTS WITH THE JCC. THE PRESIDENT OF THE BOARD OVERSEES COMPLIANCE. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: An executive committee of the JCC decides on the final salary for the onboarding of the Top Level management (CEO) based on review of several JCC's across the country with comparable budgets. The other officer (CFO and COO) positions are presented as part of the budget process to the Finance Committee and overall approved by the CEO. Documentation is prepared and stored within HR. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.